This is the first appeal about mixed-use residential and non-residential property for SDLT in the wake of the Court of Appeal’s decision on the meaning of “grounds of a dwelling” in Hyman and Goodfellow v HMRC [2022] EWCA Civ 185. Patrick Cannon represented the taxpayers who sought to establish that part of a busy public road within the boundary of their residential property served no functional purpose for the property and so should not be regarded as the grounds of the dwelling.
You can read the full decision here
